Tax Optimization As A Decisive Factor Of Economic Development (The Case Of Poland)
Author
Abstract
Suggested Citation
DOI: 10.30525/2256-0742/2016-2-1-4-10
Download full text from publisher
References listed on IDEAS
- European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
- Vansteenkiste, Isabel & Nickel, Christiane, 2008. "Fiscal policies, the current account and Ricardian equivalence," Working Paper Series 935, European Central Bank.
- European Commission, 2014. "Tax reforms in EU Member States - 2014 Report," Taxation Papers 48, Directorate General Taxation and Customs Union, European Commission.
- Jakub Boratyński & Jakub Borowski, 2012. "The long-term economic impact of the flat tax in Poland. CGE simulation under alternative assumptions," Bank i Kredyt, Narodowy Bank Polski, vol. 43(3), pages 5-30.
- Gabriel Zucman, 2014.
"Taxing across Borders: Tracking Personal Wealth and Corporate Profits,"
Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 121-148, Fall.
- Zucman, Gabriel, 2014. "Taxing across borders: tracking personal wealth and corporate profits," LSE Research Online Documents on Economics 66119, London School of Economics and Political Science, LSE Library.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
- Mura Petru-Ovidiu, 2015. "Tax Composition And Economic Growth. A Panel-Model Approach For Eastern Europe," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 89-101, February.
- Ozana Nadoveza & Marija Penava, 2016. "Building Computable General Equilibrium Model Of Croatia," EFZG Working Papers Series 1605, Faculty of Economics and Business, University of Zagreb.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016.
"Taxing high-income earners: tax avoidance and mobility,"
IFS Working Papers
W16/07, Institute for Fiscal Studies.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
- Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: Tax avoidance and mobility," Working Papers XREAP2017-06, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2017.
- Menkhoff, Lukas & Miethe, Jakob, 2019.
"Tax evasion in new disguise? Examining tax havens' international bank deposits,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 176, pages 53-78.
- Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
- Lukas Menkhoff & Jakob Miethe, 2017. "Tax Evasion in New Disguise? Examining Tax Havens’ International Bank Deposits," Discussion Papers of DIW Berlin 1711, DIW Berlin, German Institute for Economic Research.
- Miethe, Jakob & Menkhoff, Lukas, 2017. "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168082, Verein für Socialpolitik / German Economic Association.
- Teboho Jeremiah Mosikari & Joel Hinaunye Eita, 2017. "Empirical test of the Ricardian Equivalence in the Kingdom of Lesotho," Cogent Economics & Finance, Taylor & Francis Journals, vol. 5(1), pages 1351674-135, January.
- Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
- Andreas Fagereng & Luigi Guiso & Davide Malacrino & Luigi Pistaferri, 2020.
"Heterogeneity and Persistence in Returns to Wealth,"
Econometrica, Econometric Society, vol. 88(1), pages 115-170, January.
- Andreas Fagereng & Luigi Guiso & Davide Malacrino & Luigi Pistaferri, 2016. "Heterogeneity and Persistence in Returns to Wealth," EIEF Working Papers Series 1615, Einaudi Institute for Economics and Finance (EIEF), revised Nov 2016.
- Andreas Fagereng & Luigi Guiso & Luigi Pistaferri & Davide Malacrino, 2019. "Heterogeneity and persistence in returns to wealth," Discussion Papers 912, Statistics Norway, Research Department.
- Andreas Fagereng & Luigi Guiso & Mr. Davide Malacrino & Luigi Pistaferri, 2018. "Heterogeneity and Persistence in Returns to Wealth," IMF Working Papers 2018/171, International Monetary Fund.
- Andreas Fagereng & Luigi Guiso & Davide Malacrino & Luigi Pistaferri, 2018. "Heterogeneity and Persistence in Returns to Wealth," CESifo Working Paper Series 7107, CESifo.
- Guiso, Luigi & Pistaferri, Luigi & Fagereng, Andreas & Malacrino, Davide, 2016. "Heterogeneity and Persistence in Returns to Wealth," CEPR Discussion Papers 11635, C.E.P.R. Discussion Papers.
- Andreas Fagereng & Luigi Guiso & Davide Malacrino & Luigi Pistaferri, 2016. "Heterogeneity and Persistence in Returns to Wealth," NBER Working Papers 22822, National Bureau of Economic Research, Inc.
- Elvire Guillaud & Michaël Zemmour, 2017.
"The redistributive preferences of the well-off,"
Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers)
halshs-01652706, HAL.
- Elvire Guillaud & Michaël Zemmour, 2017. "The redistributive preferences of the well-off," Documents de travail du Centre d'Economie de la Sorbonne 17050, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022.
"Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data,"
Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 454-477.
- Clemens Fuest & Felix Hugger & Florian Neumeier, 2021. "Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data," CESifo Working Paper Series 8838, CESifo.
- Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2016.
"Business in the United States: Who Owns It, and How Much Tax Do They Pay?,"
Tax Policy and the Economy, University of Chicago Press, vol. 30(1), pages 91-128.
- Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2014. "Business in the United States: Who Owns It, and How Much Tax Do They Pay?," NBER Chapters, in: Tax Policy and the Economy, Volume 30, pages 91-128, National Bureau of Economic Research, Inc.
- Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2015. "Business in the United States: Who Owns it and How Much Tax Do They Pay?," NBER Working Papers 21651, National Bureau of Economic Research, Inc.
- Thomas Piketty & Li Yang & Gabriel Zucman, 2019.
"Capital Accumulation, Private Property, and Rising Inequality in China, 1978–2015,"
American Economic Review, American Economic Association, vol. 109(7), pages 2469-2496, July.
- Thomas Piketty & Li Yang & Gabriel Zucman, 2017. "Capital Accumulation, Private Property and Rising Inequality in China, 1978- 2015," Working Papers halshs-02659047, HAL.
- Thomas Piketty & Li Yang & Gabriel Zucman, 2017. "Capital Accumulation, Private Property and Rising Inequality in China, 1978-2015," Working Papers 201706, World Inequality Lab.
- Piketty, Thomas & Zucman, Gabriel & Yang, Li, 2017. "Capital Accumulation, Private Property and Rising Inequality in China, 1978-2015," CEPR Discussion Papers 12410, C.E.P.R. Discussion Papers.
- Thomas Piketty & Li Yang & Gabriel Zucman, 2017. "Capital Accumulation, Private Property and Rising Inequality in China, 1978- 2015," PSE Working Papers halshs-02659047, HAL.
- Thomas Piketty & Li Yang & Gabriel Zucman, 2017. "Capital Accumulation, Private Property and Rising Inequality in China, 1978-2015," NBER Working Papers 23368, National Bureau of Economic Research, Inc.
- Thomas Piketty & Li Yang & Gabriel Zucman, 2019. "Capital Accumulation, Private Property, and Rising Inequality in China, 1978–2015," Post-Print halshs-02301313, HAL.
- Thomas Piketty & Li Yang & Gabriel Zucman, 2017. "Capital Accumulation, Private Property and Rising Inequality in China, 1978- 2015," World Inequality Lab Working Papers halshs-02659047, HAL.
- Thomas Piketty & Li Yang & Gabriel Zucman, 2018. "Capital Accumulation, Private Property and Rising Inequality in China, 1978-2015," HKUST IEMS Working Paper Series 2018-54, HKUST Institute for Emerging Market Studies, revised Mar 2018.
- Thomas Piketty & Li Yang & Gabriel Zucman, 2019. "Capital Accumulation, Private Property, and Rising Inequality in China, 1978–2015," PSE-Ecole d'économie de Paris (Postprint) halshs-02301313, HAL.
- Aroop Chatterjee & Léo Czajka & Amory Gethin, 2020.
"Estimating the Distribution of Household Wealth in South Africa,"
Working Papers
hal-02876974, HAL.
- Aroop Chatterjee & Léo Czajka & Amory Gethin, 2020. "Estimating the Distribution of Household Wealth in South Africa," World Inequality Lab Working Papers hal-02876974, HAL.
- Aroop Chatterjee & Léo Czajka & Amory Gethin, 2020. "Estimating the distribution of household wealth in South Africa," WIDER Working Paper Series wp-2020-45, World Institute for Development Economic Research (UNU-WIDER).
- Maarten ‘t Riet & Arjan Lejour, 2018.
"Optimal tax routing: network analysis of FDI diversion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
- van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper 2017-022, Tilburg University, Center for Economic Research.
- Maarten van 't Riet & Arjan Lejour, 2017. "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper 349.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Other publications TiSEM 27bcdae9-6609-40d5-95df-d, Tilburg University, School of Economics and Management.
- Matthew Fisher-Post, 2020. "Factor Shares in the long run," World Inequality Lab Working Papers hal-02876978, HAL.
- Afonso, António & Huart, Florence & Tovar Jalles, João & Stanek, Piotr, 2022.
"Twin deficits revisited: A role for fiscal institutions?,"
Journal of International Money and Finance, Elsevier, vol. 121(C).
- António Afonso & Florence Huart & João Tovar Jalles & Piotr Stanek, 2018. "Twin Deficits Revisited: a role for fiscal institutions?," Working Papers REM 2018/31, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- António Afonso & Florence Huart & João Tovar Jalles & Piotr Stanek, 2022. "Twin deficits revisited: A role for fiscal institutions?," Post-Print hal-03702590, HAL.
- Charles B. Blankart, 2012. "The Euro in 2084," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(SPECIALIS), pages 23-28, February.
- Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
- Alvaredo, Facundo & Atkinson, Anthony B. & Morelli, Salvatore, 2018.
"Top wealth shares in the UK over more than a century,"
Journal of Public Economics, Elsevier, vol. 162(C), pages 26-47.
- Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2016. "Top wealth shares in the UK over more than a century," Working Papers 201702, World Inequality Lab.
- Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2017. "Top Wealth Shares in the UK over more than a Century," PSE Working Papers halshs-02658784, HAL.
- Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2018. "Top wealth shares in the UK over more than a century," Post-Print halshs-01883593, HAL.
- Facundo Alvaredo & Anthony B. Atkinson & Salvatore Morelli, 2017. "Top Wealth Shares in the UK over more than a Century," CSEF Working Papers 464, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2017. "Top Wealth Shares in the UK over more than a Century," Working Papers halshs-02658784, HAL.
- Alvaredo, Facundo & Atkinson, Anthony B & Morelli, Salvatore, 2017. "Top wealth shares in the UK over more than a century," CEPR Discussion Papers 11759, C.E.P.R. Discussion Papers.
- Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2018. "Top wealth shares in the UK over more than a century," PSE-Ecole d'économie de Paris (Postprint) halshs-01883593, HAL.
- Atkinson, Tony & Morelli, Salvatore & Alvaredo, Facundo, 2016. "Top wealth shares in the UK over more than a century," INET Oxford Working Papers 2017-01, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford.
- Facundo Alvaredo & Salvatore Morelli & Anthony B. Atkinson, 2017. "Top wealth shares in the UK over more than a century," Working Papers 2017:01, Department of Economics, University of Venice "Ca' Foscari".
- Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2017. "Top Wealth Shares in the UK over more than a Century," World Inequality Lab Working Papers halshs-02658784, HAL.
- Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).
More about this item
Keywords
tax optimization; tax loading; economic activity; tax coefficient; effective tax rate; economic entity; financial provision; tax evasion;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bal:journl:2256-0742:2016:2:1:1. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anita Jankovska (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.